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All Journal SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Limba, Franco B.
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Self-Efficacy dan Self-Esteem terhadap akuntabilitas pengelolaan dana Desa dengan Sistem Pengendalian Internal sebagai variable moderasi Leiwakabessy, Theophilia F.F.; Usmany, Alfrin E.M; Limba, Franco B.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2611

Abstract

This study aims to empirically examine the effect of self-efficacy and self-esteem possessed by village officials on village fund management’s accountability by using the Internal Control System as a moderating variable. The population in this study were village officials in the Negeri Adat in Ambon, with a sample of 71 people. The sampling technique used is saturated sampling. The data analysis method used is multiple regression to test the effect of self-efficacy and self-esteem variables on village fund management’s accountability, and using MRA to test the role of the Internal Control System as a moderating variable. The results of this study are self-efficacy and self-esteem affect the accountability of village fund management. While the Internal Control System does not act as a moderating variable, but as a Predictor Variable Moderation.
Dunning Kruger Effect Pada Mahasiswa Akuntansi Di Kota Ambon Leiwakabessy, Theophilia F.F; Limba, Franco B.; Risakotta, Kathleen A.
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5643

Abstract

This research aims to examine the cognitive bias of students' understanding of accounting through the Dunning-Kruger Effect. This research is experimental research with a True Experimental design and involves two variables, namely subjective ability and objective ability on students' understanding of accounting. The population in this study were accounting students from the Faculty of Economics and Business, Pattimura University. The sample in this study was 180 students using a purposive sampling technique. subjective ability using a questionnaire instrument consisting of 25 question items. Meanwhile, Objective Ability uses the results of the Basic Accounting test from Journaling to Preparing Financial Reports. The data analysis technique used a comparison of the Average Subjective and Objective Ability Values to see the Dunning-Kruger Effect and the Pearson Correlation Test to see the relationship between the two variables. The research results show that there is a correlation between Subjective Ability and Objective Ability in Students' Accounting Understanding and the Dunning Kruger effect occurs in 4 experimental groups based on the Grade Point Average (GPA/IPK). Keywords: Dunning-Kruger Effect, Understanding Of Accounting, Subjective Ability, Objective Ability
Co-Authors Leiwakabessy, Theophilia F.F Leiwakabessy, Theophilia F.F. Risakotta, Kathleen A. Usmany, Alfrin E.M